The invention discloses an emulsion composition which comprises a cold sensitizer, a heat sensitizer and water, wherein the mass ratio of the cold sensitizer to the heat sensitizer is 1:0.01-100; the cold sensitizer comprises at least one of piperitol, menthyl lactate, hexa-carbon cyclic amide derivative, non-carbon cyclic amide derivative, mint raw oil, mint oil, mint essence, mint leaf extract, water-soluble menthol and water-soluble mint oil; and the heat sensitizer comprises at least one of vanillyl butyl ether, citronellol n-propyl ether, citronellol isopropyl ether, citronellol isobutyl ether, citronellol n-amino ether, citronellol isoamyl ether, citronellol n-hexyl ether, citronellol methyl ether, citronellol ether, gingerol, shogaol, zingerone, capsaicin and capsaicine. According to the emulsion composition and a wet tissue applying emulsion composition, the preparation process is simple, and the cost is low; a plurality of feeling organs of the skin of a human body can be simulated; and compared with a product which only stimulates a single feeling organ of the human body, the emulsion composition has relatively long refreshing time.